HB509 Alabama 2012 Session

Summary

Primary Sponsor

Richard J. Laird

Independent

Session

Regular Session 2012

Title

Taxation, penalty removed for failing to file return when no tax due, Sec. 40-2A-11 am'd

Summary

HB509 would remove the late filing penalty for individual income tax returns when no tax is due.

What This Bill Does

It changes the law so that taxpayers who file late but owe no tax do not get the late filing penalty. If a taxpayer owes tax, the existing late filing penalty (the greater of 10% of the tax due or $50) still applies. Other penalties (late payment, negligence, fraud, frivolous returns, etc.) remain in effect, and the act takes effect immediately and applies to 2011 and later tax years.

Who It Affects

• Individual taxpayers who file a late income tax return and owe no tax will not face the late filing penalty.
• Taxpayers who owe tax and file late will still face the existing late filing penalties (10% of tax due or $50) and other related penalties.

Key Provisions

• Provision 1: Amends Section 40-2A-11(a) to remove the penalty for failure to timely file an individual income tax return when there is no tax due at filing.
• Provision 2: Keeps existing penalties for late payment, negligence, fraud, frivolous returns, and other penalties; makes the act effective immediately and applicable to 2011 and later tax years.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation